Question

小妹求教管理会计翻译，请高人指教！

Premier Sound produces two types of sound systems: deluxe and regular. The results for 2008 were as follows:
Budgeted Overheads $360 000
Expected Activity (in direct labour hours) 50 000
Actual activity (in direct labour hours) 51 000
Actual overheads $400 000
Deluxe Regular
Units produced 5 000 50 000
Prime costs $80 000 $600 000
Direct labour hours 5 000 46 000
Question 1
(a) Calculate the predetermined overhead rate based on direct labour hours.
(b) What is the value of the applied overheads?
(c) What value is the under or over applied overhead variance?
(d) Calculate the units cost of each stereo.
Question 2
(a) Calculate departmental overhead rates using machine hours for fabrication and direct labour hours for
Assembly.
(b) Calculate the applied overheads by department
(c) Calculate the applied overheads by product
(d) Calculate unit costs.
Question 3
(a) Calculate the consumption ratios for each activity.
(b) Group activities are based on batch level and unit level pools. Calculate a rate for each pooled group of
activities,
(c) Using the pool rates, calculate unit product costs.

Answer 1

Premier Sound 公司生产两种音响系统：豪华型和普通型
2008年的经营结果如下
Budgeted Overheads 预算经常开支 $360 000
Expected Activity 预期活动(工作时间直接产生的) 50 000
Actual activity 实际活动(in direct labour hours) 51 000
Actual overheads实际经常开支 $400 000
Deluxe Regular 豪华 普通
Units produced 产量5 000 50 000
Prime costs 主要成本$80 000 $600 000
Direct labour hours直接工作时间 5 000 46 000
Question 1
(a) Calculate the predetermined overhead rate based on direct labour hours.利用直接劳动时间计算预先决定的预算率。
(b) What is the value of the applied overheads?执行的经常开支的价值？
(c) What value is the under or over applied overhead variance?执行的经常开支变化的上下价值？
(d) Calculate the units cost of each stereo. 计算每套印象的单位成本
Question 2
(a) Calculate departmental overhead rates using machine hours for fabrication and direct labour hours for
Assembly.使用制造机器时间和生产线直接劳动时间计算部门经常开支率
(b) Calculate the applied overheads by department 计算各部门的执行经常开支。
(c) Calculate the applied overheads by product 计算不同产品的执行经常开支。
(d) Calculate unit costs. 计算单位成本
Question 3
(a) Calculate the consumption ratios for each activity.计算每次活动的消费比率。
(b) Group activities are based on batch level and unit level pools. Calculate a rate for each pooled group of
activities,组活动是以批量水平和单位水平总金额为基础，计算活动的每个总金额组的比例。
(c) Using the pool rates, calculate unit product costs. 利用总数金额比，计算单位成本